New York State Empire Zones Program encourages development in designated areas by offering a wide array of incentives in the form of employment, investment, real property, sales and wage tax credits, and utility discounts in 11 New York City business districts:

• Bronx - Port Morris and Hunts Point
• Brooklyn - North Brooklyn, Southwest Brooklyn, and East New York
• Manhattan - East Harlem, Chinatown/Lower East Side
• Queens - the Rockaways and South Jamaica
• Staten Island - along the North Shore and the West Shore